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Official Reply of the State Administration of Taxation on Issues concerning Tax Administrative Licensing Items
[Effective]
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国家税务总局关于税务行政许可事项有关问题的批复
[现行有效]
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【法宝引证码】
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| Official Reply of the State Administration of Taxation on Issues concerning Tax Administrative Licensing Items | | 国家税务总局关于税务行政许可事项有关问题的批复 |
| (Letter No. 477 [2016] of the State Administration of Taxation) | | （税总函〔2016〕477号） |
| The Local Taxation Bureau of Guangxi Zhuang Autonomous Region: | | 广西壮族自治区地方税务局： |
| Your Request for Instructions on Issues concerning Tax Administrative Licensing Items (Order No. 47 [2016], Local Taxation Bureau of Guangxi Zhuang Autonomous Region) has been received. Upon deliberation, the following official reply is hereby made: | | 你局《关于行政许可事项有关问题的请示》（桂地税报〔2016〕47号）收悉。经研究，批复如下： |
| The Announcement of the State Administration of Taxation on Updating the Catalogue of Tax-Related Administrative Licensing Items (Announcement No. 10 [2016], SAT)) issued seven tax administrative licensing items to be retained: approval of printing of invoices by enterprises, confirmation of taxpayers' deferred payment of taxes, confirmation of taxpayers' deferred filing of tax returns, confirmation of taxpayers' changes of fixed tax amounts, approval of the maximum amount for special value-added tax (“VAT”) invoices (VAT control system), ratification of adoption of the enterprise income tax prepayment modes other than prepayment of enterprise income tax on the basis of the actual amount of profits, and approval of non-resident enterprises' selection of their main institutions or offices to pay enterprise income tax on a consolidated basis. | | 《国家税务总局关于更新税务行政许可事项目录的公告》（国家税务总局公告2016年第10号），公布了保留的7项税务行政许可事项：企业印制发票审批、对纳税人延期缴纳税款的核准、对纳税人延期申报的核准、对纳税人变更纳税定额的核准、增值税专用发票（增值税税控系统）最高开票限额审批、对采取实际利润额预缴以外的其他企业所得税预缴方式的核定、非居民企业选择由其主要机构场所汇总缴纳企业所得税的审批。 |
| ．．．．．． | | ．．．．．． |
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